Search and Seizure as per Provisions of The Income Tax Act, 2025

This comprehensive guide provides an in-depth understanding of search and seizure proceedings under the Income Tax Act, 2025, along with assessment procedures in such cases. Authored by Ram Dutt Sharma, the book is updated as per the Finance Act, 2026 and offers practical insights into the legal framework governing tax investigations, raids, and related compliance. It is designed to help professionals navigate complex procedural and legal aspects involved in search cases.

Key Features

• Detailed coverage of search and seizure provisions under Income Tax Act, 2025
• Explains procedures for conducting tax raids and investigations
• Comprehensive analysis of assessment of search cases
• Updated as per Finance Act, 2026 amendments
• Practical insights for handling real-life tax litigation scenarios
• Covers rights and obligations of taxpayers during search proceedings
• Includes procedural safeguards and legal remedies
• 5th Edition with updated developments

This book is highly beneficial for chartered accountants, tax practitioners, and legal professionals dealing with income tax litigation and compliance. It is also useful for CA students, law students, and finance professionals seeking practical knowledge of tax enforcement mechanisms. Additionally, corporate advisors and consultants handling tax scrutiny and investigation cases will find this book extremely valuable.